Current Attempt in Progress

Swifty Manufacturing Inc.'s accounting records reflect the following inventories:

		Dec. 31, 2019	Dec. 31, 2020
	Raw materials inventory	$99900	$80400
	Work in process inventory	129300	145300
	Finished goods inventory	124600	114200

During 2020, Swifty purchased $949500 of raw materials, incurred direct labour costs of $125800, and incurred manufacturing overhead totalling $160600. How much raw materials is transferred to production during 2020 for Swifty Manufacturing?

$1242800

$969000

$949500

$930000